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Projects

Set out below is a complete listing of all the active, past and research projects of the International Accounting Standards Board (IASB) and the IFRS Interpretations Committee.

Major projects of the IASB that are expected to result in new or completely reissued pronouncements are listed by their project names. IASB amendment projects, and most IFRIC projects, are listed by the pronouncement to which they relate.

The IASB's annual improvements project (for the 2015-2017 cycle), designed to provide a streamlined process for dealing efficiently with a collection of amendments to IFRSs. In January 2017, the IASB published proposed amendments in an exposure draft. Final amendments are expected in December 2017.

This project is intended to clarify the distinction between a change in an accounting policy and a change in an accounting estimate, in relation to the application of IAS 8. An exposure draft 'Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)' was published on 12 September 2017 with comments requested by 15 January 2018.

In July 2013, the IASB completed the post-implementation review of IFRS 8 'Operating Segments'. The final report concluded that the benefits of applying the standard were largely as expected and that overall the standard achieved its objectives and has improved financial reporting. However, the IASB identified a number of issues that could be considered for improvement. An exposure draft was published on 29 March 2017 with comments requested by 31 July 2017. A feedback statement on the ED is expected in December 2017.

An IASB-only comprehensive project focusing on the elements of financial statements, measurement, reporting entity, presentation and disclosure. Exposure Draft ED/2015/3 'Conceptual Framework for Financial Reporting' was published in May 2015 with comments requested by 25 November 2015. The revised version of the Conceptual Framework is expected in Q1 2018.

This research project on financial statement presentation is focused on broader challenges associated with disclosure effectiveness, which ultimately may lead to a replacement for IAS 1 'Presentation of Financial Statements', IAS 7 'Statement of Cash Flows' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors', in essence developing a disclosure framework for IFRS. A discussion paper was published on 30 March 2017 with comments requested by 2 October 2017. A feedback statement on the discussion paper is expected in H1 2018.

This project seeks to help preparers, auditors and regulators use judgement when applying the concept of materiality in order to make financial reports more meaningful. A draft practice statement was published on 28 October 2015. Subsequently, the project was split up into a part that will see a practice statement published and a part that is intended to result in amendments to IAS 1 and IAS 8. Both, the final practice statement and the exposure draft of proposed amendments, were published on 14 September 2017. Comments on the ED are due on 15 September 2018.

Provides a summary of projects in the IASB's overall disclosure initiative, outlining summary progress on the implementation and research projects the IASB has decided to consider as part of the broader initiative.

On hold. Originally a joint IASB-FASB project to converge the requirements for the calculation of earnings per share. This project is currently on hold pending an IASB staff review to develop a recommended course of action.

A project to consider risk management strategies referring to open portfolios (macro hedging) which are not specifically covered by the IASB’s project on general hedge accounting. A discussion paper was published on 17 April 2014. A second discussion paper is exüected not before 2016.

This project seeks to develop a more general approach to the classification of liabilities under IAS 1 'Presentation of Financial Statements', which is based on the contractual arrangements in place at the reporting date. The IASB published Exposure Draft ED/2015/1 'Classification of Liabilities (Proposed amendments to IAS 1)' on 10 February 2015 with a comment deadline of 10 June 2015.

This project looks into the accounting for any proceeds from selling items produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management. An exposure draft ED/2017/4 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)' was published on 20 June 2017 with comments requested by 19 October 2017. A feedback statement on the ED is expected in December 2017.

A narrow scope project to clarify (a) the calculation of current service cost and net interest an when entity remeasures the net defined benefit liability (asset) when a plan amendment, curtailment or settlement occurs; and (b) whether a trustee's power to augment benefits or to wind up a plan affects the employer's unconditional right to a refund and thus, in accordance with IFRIC 14, restricts recognition of an asset. An exposure draft was published on 18 June 2015 with comment letter deadline 19 October 2015. Amendments to IAS 19 are expected in December 2017.

This project aims at resolving the difficulties that arise when an entity is determining whether it has acquired a business or a group of assets. An exposure draft was published on 28 June 2016 with comments requested by 31 October 2016. Final amendments are expected in H1 2018.

This project aims at clarifying the accounting for previously held interests when an entitiy obtains control or joint control over a joint operation that meets the definition of a business. An exposure draft was published on 28 June 2016 with comments requested by 31 October 2016.

This project looks into whether a narrow-scope exception could be added to IFRS 9 'Financial Instruments' to allow instruments with symmetric prepayment options to qualify for amortised cost or fair value through other comprehensive income measurement because they would otherwise fail the SPPI condition. An exposure draft ED/2017/3 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)' was published on 21 April 2017 with comments requested by 24 May 2017. Final amendments are expected in October 2017.

The IFRS Interpretations Committee does not take all matters referred to it onto its agenda for resolution. This project page provides a summary of Committee discussions where the issues are not taken onto the Committee agenda.

The IASB carries out a post-implementation review of each new IFRS or major amendment. This is normally carried out two years after the new requirements have become mandatory and been implemented. The Board discussed a post-implementation review of IFRS 13 for the first time in January 2017 and decided to move ahead with a post-implementation review and to issue a request for information as part of that process. The request for views was published in May 2017. A feedback statement on the PIR is expected in December 2017

Superseded. This is a project was initiated in 2001 and was intended to explore similarities and differences between the definitions of the elements of financial statements. This project has been replaced by the comprehensive Conceptual Framework joint project being undertaken by the IASB and FASB.

Originally a joint IASB-FASB project to develop a common conceptual framework to be used as a basis for accounting standards, this project was suspended and replaced in 2012 by an IASB-only comprehensive project.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the Conceptual Framework's authoritative status, with the goal of developing a framework that is of comparable authority for the use of both the IASB and FASB in the standard-setting process. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.

Completed 2010. Part of the comprehensive project on the Conceptual Framework, dealing with topics such as stewardship, primary users and attributes that make financial information useful. 'Conceptual Framework for Financial Reporting 2010' was issued on 28 September 2010.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the concepts underlying display and disclosure of financial information, including the boundaries of such information. This project was replaced by an IASB-only comprehensive project during 2012.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with how the various elements of the financial statements should be measured. This project was replaced by an IASB-only comprehensive project during 2012.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the various elements of the financial statements, such as assets, liabilities, revenues and expenses and their broad recognition requirements. This project was replaced by an IASB-only comprehensive project during 2012.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the boundaries of the reporting entity. This project was replaced by an IASB-only comprehensive project during 2012.

Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with any residual issues after completion of the other phases. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.

Part of the comprehensive project on the Conceptual Framework, which will consider the applicability of the concepts developed in earlier phases to not-for-profit entities in the private sector. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.

Effectively discontinued. A joint IASB-FASB project seeking views on when new financial reporting standards resulting primarily from the Boards' work to improve and achieve convergence of IFRSs and US GAAP should become effective.

Completed 2011. IFRS 13 'Fair Value Measurement' was issued on 12 May 2011 and provides guidance on how to measure the fair value of assets and liabilities when required by other Standards. The IASB and FASB are developing educational material relating to fair value measurements.

In mid-1997, when it embarked on the project that led to IAS 39 Financial Instruments: Recognition and Measurement, IASC agreed to continue to explore the possibility of requiring full fair value measurements in the primary financial statements (sometimes called mark-to-market) for all financial assets and financial liabilities. As part of that exploration, IASC had, for the past three-and-a-half years, participated in a Joint Working Group (JWG) of International Standard Setters on Financial Instruments, comprised of standard setters representing 13 countries.

An IASB project to consider the derecognition of financial instruments. In light of the feedback received during the consultation process, the IASB decided to retain the existing derecognition requirements and to finalise improved disclosure requirements.

Completed 2007. The IASB issued a revised IAS 1 'Presentation of Financial Statements' on 6 September 2007, completing the first phase of the IASB-FASB convergence project on financial statement presentation.

Discontinued in 2010. This project sought to address broadly the issues related to the display and presentation in the financial statements of all recognised changes in assets and liabilities from transactions or other events except those related to transactions with owners as owners (sometimes called comprehensive income).

A narrow scope project to clarify the disclosure requirements about the assessment of going concern in IAS 1 'Presentation of Financial Statements'. This project has been incorporated into the IASB's short-term disclosure initiative of amendments to IAS 1.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 1 'Presentation of Financial Statements' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 2 'Inventories' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 7 'Statement of Cash Flows' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 8 'Accounting Policies, Changes in Estimates and Errors' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 10 'Events After the Reporting Period' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 11 'Construction Contracts' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 12 'Income Taxes' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 14 'Segment Reporting' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Discontinued 2011. Originally an IFRS Interpretations Committee project considering a request for guidance on how to account for contingent payments for the separate purchases of property, plant and equipment (PPE).

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 16 'Property, Plant and Equipment' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 17 'Leases' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 18 'Revenue' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Discontinued 2013. A project to clarify the determination of the discount rate used when applying IAS 19 'Employee Benefits', particularly around the requirement to use market yields on high quality corporate bonds or government bonds. The IASB decided at its 2013 December meeting that currently no further work is planned on the project.

Discontinued 2014. After previously issuing a Draft Interpretation and discontinuing this project at its November 2006 meeting, the IFRS Interpretations Committee reactivated this project in May 2012, but later again removed it from its agenda in May 2014 after the Committee could not reach a consensus on a solution to improve the financial reporting for employee benefit plans with a guaranteed return on contributions or notional contributions.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 19 'Employee Benefits' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 20 'Accounting for Government Grants and Disclosure of Government Assistance' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 21 'The Effects of Changes in Foreign Exchange Rates' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 23 'Borrowing Costs' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 24 'Related Party Disclosures' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 26 'Accounting and Reporting by Retirement Benefit Plans' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 27 together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A narrow scope project to amend IAS 28 'Investments in Associates and Joint Ventures' (2011) to clarify that an eliminated gain on a downstream transaction with an associate or joint venture that exceeds the carrying amount of the entity’s investment in the entity should be presented as a deferred gain. This project will not be finalised. Instead the IASB issued amendments deferring the effective date of the September 2014 amendments to IAS 28, IFRS 10 and IFRS 12 on 17 December 2015.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 28 together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Discontinued 2014. In light of insufficient members in favour of approving finalised amendments at the IASB's May 2014 meeting, the IASB will not proceed with the originally proposed amendments to provide guidance on whether and where an investor should account for its share of the changes in the net assets of the associate that are not recognised in profit or loss or other comprehensive income (OCI) of the associate (i.e. ‘other net asset changes’).

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 29 'Financial Reporting in Hyperinflationary Economies' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 31 'Interests in Joint Ventures' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 32 'Financial Instruments: Presentation' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 33 'Earnings Per Share' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 34 'Interim Financial Reporting' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 36 'Impairment of Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

This IFRIC project has been discontinued. The project was to consider how to account for costs incurred to comply with the requirements of the European Commission Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH). After many months of deliberations, IFRIC decided not to take this issue onto its agenda at its May 2009 meeting.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 38 'Intangible Assets' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 39 'Financial Instruments: Recognition and Measurement' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Completed 2008 and amended in 2009. The IASB issued 'Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7)' on 13 October 2008 and 'Embedded Derivatives (Amendments to IFRIC 9 and IAS 39)' on 12 March 2009.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 40 'Investment Property' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 41 'Agriculture' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

An IFRIC Interpretations Committee project to consider whether decisions reached in the IASB's revenue recognition project could provide insight into clarification of the meaning of "continuous transfer" under IFRIC 15 'Agreements for the Construction of Real Estate'.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRIC 21 'Levies' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 1 'First-time Adoption of International Financial Reporting Standards' together with the Committee's public explanation of the reasons for not adding those items to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 2 'Share-based Payments' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 4 'Insurance Contracts' and the Committee's public explanation of the reasons for not adding the item to its agenda.

On hold. Originally a joint IASB-FASB project to develop a common definition of, and common disclosures about, discontinued operations. This project is currently on hold pending an IASB staff review to develop a recommended course of action.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 5 'Non-current Assets Held for Sale and Discontinued Operations' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 6 'Exploration for and Evaluation of Mineral Resources' and the Committee's public explanation of the reasons for not adding the item to its agenda.

Abandoned 2009. On the basis of constituent feedback on Exposure Draft 'Investments in Debt Instruments (Proposed Amendments to IFRS 7)', the IASB decided, at its January 2009 meeting, to abandon the proposals for the time being and to add the issues the ED aimed to address to the project on a comprehensive review of financial instruments.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 7 'Financial Instruments: Disclosures' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 8 'Operating Segments' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 9 'Financial Instruments' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 10 'Consolidated Financial Statements' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 11 'Joint Arrangements' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 12 'Disclosure of Interests in Other Entities' and the Committee's public explanation of the reasons for not adding the item to its agenda.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 13 'Fair Value Measurements' and the Committee's public explanation of the reasons for not adding the item to its agenda.

This project has been discontinued. At its January 2016 meeting the IASB decided to continue work in this area as part of the post-implementation review of IFRS 13. The review is expected to take place during 2016.

A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 14 'Regulatory Deferral Accounts' and the Committee's public explanation of the reasons for not adding the item to its agenda.

Discontinued 2009. The IASB had originally proposed to eliminate the requirement to use yields on government bonds in measuring post-employment benefits, instead requiring the estimation of the yield on high quality corporate bonds. The IASB did not finalise the amendment on the basis of constituent feedback.

Completed 2011. A revised IAS 19 'Employee Benefits' was issued on 16 June 2011, eliminating options on accounting for actuarial gains and losses on pensions and similar items, and related improvements.

Completed 2013. The IASB published Report and Feedback Statement 'Post-implementation Review: IFRS 8 Operating Segments' on 18 July 2013. An exposure draft of changes resulting from the review is expected in the third quarter of 2015.

Discontinued 2004. The IASB and FASB agreed that, in the interests of convergence, a project on this topic should be conducted jointly. These discussions are covered in the 'financial statement presentation' project.

A project to address accounting for transactions between entities that are ultimately controlled by the same party or parties (so-called 'common control transactions'). This project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. A discussion paper is expected in the second half of 2018.

This project is part of the IASB's overall disclosure initiative and will consider the disclosures currently in all International Financial Reporting Standards. As a first step, the Board's DP on Principles of Disclosure contained an appendix with two examples of how existing standards could be re-drafted using the principles described in the DP.

A research project to examine identify differences in discount rate requirements in IFRS, in order to assess whether there are any inconsistencies which should be addressed. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.

A research project to undertake a fundamentally assessment of the equity method of accounting in terms of usefulness to investors and difficulties for preparers. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.

Originally a joint IASB-FASB project addressing the distinction between liabilities and equity, this project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. The publication of a discussion paper is expected in December 2017.

The IASB formally added this research project to its work programme in December 2012 as part of its response to the Agenda Consultation 2011. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.

A research project considering the broader issues associated with foreign currency translation. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.

An IASB project to consider various issues that have arisen since IFRS 2 'Share-based Payment' was issued in 2004, to discuss and decide whether (and if so, how) the issues identified should be addressed. In May 2016, the IASB decided not to carry out any further research on this topic. A summary of the research results so far will be made available.

Originally an IASB-FASB convergence project to eliminate differences between IFRS and US GAAP on accounting for income taxes, this project has subsequently become an IASB-only research project. Preliminary work on this research project is not expected to commence until after the 2015 agenda consultation.

This research project is designed to assess the feasibility of developing one set of reporting requirements for investigative, exploratory and developmental activities across a wide range of activities. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.

Originally a project to amend the requirements of IAS 37 to clarify the requirements for accounting for liabilities of uncertain timing or amount, this project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011.

A project to consider a variety of schemes that use emissions allowances to manage the emission of pollutants. This project was reactivated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.

Originally a longer term joint IASB-FASB comprehensive project to consider a common standard on post-employment benefit promises, this project is currently a longer-term IASB-only research project. Board discussions are expected during the first and second quarter of 2015.

An IASB project to consider whether IFRSs should require entities operating in rate-regulated environments to recognise assets and liabilities arising from the effects of rate regulation. A discussion paper was published on 17 September 2014. A second discussion paper is expected not before 2016.

XBRL (eXtensible Business Reporting Language) is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

Correction list for hyphenation

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hyphenated at the specified hyphenation points.
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